Results 271 to 280 of about 303,295 (312)

Answering Taxpayers

2019
Abstract This chapter considers the many perks enjoyed by colleges at the expense of taxpayers. American colleges and universities spend about half a trillion dollars a year on direct operations. Federal, state, and local governments cover a large portion of these expenses. Overall, colleges get about 37 percent of their revenue from the
Jason Brennan, Phillip Magness
openaire   +1 more source

BEHAVIORAL RESPONSES TO TAXPAYER AUDITS: EVIDENCE FROM RANDOM TAXPAYER INQUIRIES

National Tax Journal, 2012
This paper argues that random audit programs provide income taxpayers with information that alters their perceptions of, and hence their behavioral responses to, audits. Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confi rms predictions that audited taxpayers found to be “compliant” reduce their subsequent ...
Ratto, Marisa, Gemmell, Norman
openaire   +2 more sources

Effect of Taxpayer Ownership Obligations, Taxation Understanding and Personal Taxpayer Awareness of Taxpayer Compliance

eCo-Fin, 2019
The research aims to analyze the influence of the obligation to have tax number, understanding of taxation and awareness of taxpayers against taxpayer compliance. The respondents in this study is the tax payers private person residing in housing Regensi II Tangerang.
Ida Ida, Jenni Jenni
openaire   +1 more source

Taxpayers’ Rights

European Taxation, 2019
In this article, the author discusses the fundamental rights of taxpayers in the context of the new EU Tax Dispute Resolution Directive (2017/1852).
openaire   +1 more source

SHAPING TAXPAYERS

2017
How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden’s most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society.
openaire   +2 more sources

Minor Taxpayers

2017
Článek se zabývá postavením nezletilých daňových poplatníků v důsledku nedávné judikatury, zejména v oblasti poplatků za komunální odpad. Cílem tohoto článku je najít optimální regulaci de lege ferenda týkající se pozice nezletilých daňových poplatníků a jejich práv a povinností. Text odmítá hypotézu, že každá osoba včetně nezletilé osoby musí splňovat
openaire   +1 more source

Tax compliance behavior of taxpayers in Ethiopia: A review paper

Cogent Economics and Finance, 2023
Esmael Abdu, Mohammed Adem
exaly  

The Influence of Taxpayer Awareness, Taxpayer Attitude, and Tax Sanctions on Individual Taxpayer Compliance (A Study of Individual Taxpayers in Surakarta City)

International Journal of Asian Business and Management
This study aims to empirically prove how awareness of taxpayers, attitudes of the taxpayers, and tax sanctions impact individual taxpayers in Surakarta City compliance. With the help of SPSS Version 20 software, quantitative research methods use primary data to produce research findings. The sample method employs convenience sampling, which is based on
null Tresna Ningsih, null Rini Handayani
openaire   +1 more source

Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study

SAGE Open, 2023
Vanina Adoriana Trifan, Mioara Florina Pantea   +1 more
exaly  

An AI approach for managing financial systemic risk via bank bailouts by taxpayers

Nature Communications, 2022
Neofytos Rodosthenous, Vito Latora
exaly